A form of tax from the late Middle Ages to the early modern period. In the Tokai region of the late Middle Ages, iro-nashi was expressed as "ironashi" and was recorded as the burden of the acquirer on the real name or kin-myo when the rice fields that were part of the myoshu position were sold, bought, or donated. The payment in cash was generally 20 to 100 mon per tan, or about 10% of the annual tax, but there were also cases where the payment was made in goods produced. Opinions are divided as to whether this should be considered to be included in the kubo (shogunate) tax, which was positioned in the shiki system, or as the real myoshu's share. In the early early modern period, iro-nashi, which was seen in the Shogunate's territories in the Kanto region, referred to the product tax collected from the field lords, and a certain portion of the total tax amount, expressed in currency (ei), was paid in the form of cotton, pongee, perilla, or other products appropriate to the land. Source: Heibonsha World Encyclopedia, 2nd Edition Information |
中世後期~近世の租税の一形態。中世後期東海地方でみられる色成は,〈いろなし〉と表現され,名主職の一部をなす田畠が売買・寄進された場合,本名・親名に対する入手者の負担として記される。反別20~100文,または年貢の1割前後の額の銭納が一般的であるが,生産物納の例もある。これを職(しき)の体系に位置づけられる公方(くぼう)年貢に包括されるとみるか,本名主の得分とみるかについては見解が分かれている。近世前期関東地方の幕領でみられる色成は,畑方から徴収した生産物年貢をさし,貨幣(永)で表された年貢総高のうち,一定部分が綿,紬,荏などその土地に応じた生産物で納められていた。
出典 株式会社平凡社世界大百科事典 第2版について 情報 |
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